\renewcommand{\arraystretch}{1.0}\begin{tabular}{lcc}
\hline \hline
Moments & Non-Event & Event \\
\cline{1-3}
\hline \hline
Mean $\Delta ln(SP)$&0.055&-0.554 \\
SD $\Delta ln(SP)$&2.717&3.569 \\
Mean $\Delta BE$&0.007&0.029\\
SD $\Delta BE$&0.189&0.294\\
Cov($\Delta ln(SP)$,$\Delta BE$)&-0.017&-0.573\\
Observations&234&24\\
\hline \hline
\end{tabular}
